{"data":{"id":"us-wa/rcw-82a.04.130","jurisdiction":"us-wa","citation":"RCW 82A.04.130","heading":"Credit—Washington capital gains taxes.","body":"(1) Beginning in tax year 2028 with taxes due in 2029, a nonrefundable credit is allowed against taxes due under this chapter for the amount of tax imposed on Washington capital gains for the same tax year. \"Washington capital gains\" has the same meaning as provided in RCW 82.87.020.\n(2) The credit claimed under this section for a taxable year may not exceed the tax otherwise due under this chapter for that taxable year. Unused credit may not be carried forward or backward to another taxable year. No refunds may be granted for unused credit under this section.","path":["Title 82A","Chapter 82A.04"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82A.04.130","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:32:14Z","sha256":"492faa65175730e740672e3a64bcb4bd32213f6375cd1b08f68fb2bed2191a5d","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82a.04.120","next":"us-wa/rcw-82a.04.140"},"notice":"GroundRules: Original legal text. Not legal advice."}